The Internal Revenue Service (IRS) has formally acknowledged that houses of worship may endorse political candidates to their congregations without risking their tax-exempt status.
The statement was made in a consent judgment filed in federal court this week, representing a significant shift in the interpretation of the decades-old Johnson Amendment.
The case, brought by Sand Springs Church, First Baptist Church Waskom and national Christian organizations like Intercessors for America and National Religious Broadcasters, challenged restrictions on church speech during worship.
The plaintiffs argued that the Johnson Amendment violates both their First and Fifth Amendment rights, as well as the Religious Freedom Restoration Act.
For 70 years, the Johnson Amendment has been interpreted as barring nonprofit organizations, including churches, from engaging in political activity, particularly endorsing or opposing candidates, Reuters reports.
However, the IRS now says that when religious leaders speak to their congregations in good faith through regular channels—such as sermons or religious services—about candidates or elections from a faith-based perspective, it does not constitute political intervention under the law.
“When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics